[Verse 1] Static budgets crumble when the market shifts its mood Twenty thousand units planned, but fifty thousand moved Fixed amounts can't capture what reality reveals Flexible frameworks bend without breaking at the seals [Chorus] Flex the budget, stretch and bend Variable costs will scale and trend Fixed expenses stay the same Mix and match to play the game Volume changes, budgets dance Give performance a fighting chance [Verse 2] Manufacturing overhead splits in two distinct streams Direct labor hours multiply with production schemes Rent and depreciation hold their ground at any scale While materials and commissions follow volume's trail [Chorus] Flex the budget, stretch and bend Variable costs will scale and trend Fixed expenses stay the same Mix and match to play the game Volume changes, budgets dance Give performance a fighting chance [Bridge] Formula becomes your friend Fixed plus variable rate times activity end Compare the actual to the flexed amount Variances tell you what really counts [Verse 3] Eighty percent capacity versus full production load Semi-variable costs need their behavior decoded Step functions jump at certain operational gates While mixed costs require separation of their traits [Chorus] Flex the budget, stretch and bend Variable costs will scale and trend Fixed expenses stay the same Mix and match to play the game Volume changes, budgets dance Give performance a fighting chance [Outro] Budget flexing reveals the truth behind the numbers game Performance evaluation will never be the same
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